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A Study to define The Effect of Financial Structure on the Financial Performance of Islamic Banks listed in Damascus Securities Exchange

دراسة أثر الهيكل التمويلي في الأداء المالي للمصارف الإسلامية المدرجة في سوق دمشق الأوراق المالية

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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This study is set out to find the effect that financial structure has on the financial performance of of Islamic banks working in Syria and listed in Damascus Securities Exchange .


Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى فحص أثر الهيكل التمويلي على الأداء المالي للمصارف الإسلامية العاملة في الجمهورية العربية السورية والمدرجة في سوق دمشق للأوراق المالية. اعتمدت الدراسة على بيانات التقارير المالية للمصارف الإسلامية السورية للفترة من عام 2010 إلى عام 2014، واستخدمت أسلوب تحليل الانحدار الخطي البسيط باستخدام برنامج SPSS لاختبار فرضيات البحث وتحليل النتائج. تم استخدام نسبة الملكية للأصول ونسبة الودائع إلى إجمالي الأصول كمتغيرات مستقلة ممثلة للهيكل التمويلي، بينما تم استخدام نسبة العائد على حقوق الملكية كمتغير تابع ممثل للربحية وبالتالي للأداء المالي. خلصت الدراسة إلى أن نسبة الملكية للأصول لها تأثير سلبي وذو دلالة إحصائية على نسبة العائد على حقوق الملكية، بينما نسبة الودائع إلى إجمالي الأصول كان لها تأثير إيجابي وذو دلالة إحصائية على نسبة العائد على حقوق الملكية. أوصت الدراسة بجذب الودائع وتنميتها بسبب تأثيرها الإيجابي على الربحية في المصارف الإسلامية.
Critical review
دراسة نقدية: على الرغم من أن الدراسة تقدم تحليلاً شاملاً لأثر الهيكل التمويلي على الأداء المالي للمصارف الإسلامية في سوريا، إلا أن هناك بعض النقاط التي يمكن تحسينها. أولاً، الدراسة تعتمد فقط على بيانات من فترة زمنية محددة (2010-2014)، مما قد لا يعكس التغيرات الاقتصادية والسياسية الكبيرة التي قد تؤثر على النتائج. ثانياً، الدراسة تستخدم فقط تحليل الانحدار الخطي البسيط، وكان من الممكن استخدام تقنيات تحليلية أكثر تعقيداً مثل الانحدار الخطي المتعدد أو نماذج السلاسل الزمنية لتحسين دقة النتائج. ثالثاً، الدراسة لم تأخذ في الاعتبار العوامل الخارجية مثل التغيرات في السياسات الحكومية أو الظروف الاقتصادية العالمية التي قد تؤثر على الأداء المالي للمصارف. وأخيراً، كان من الممكن توسيع نطاق الدراسة ليشمل مصارف إسلامية في دول أخرى للمقارنة وتحليل الفروقات.
Questions related to the research
  1. ما هو الهدف الرئيسي من الدراسة؟

    الهدف الرئيسي من الدراسة هو فحص أثر الهيكل التمويلي على الأداء المالي للمصارف الإسلامية العاملة في سوريا والمدرجة في سوق دمشق للأوراق المالية.

  2. ما هي المتغيرات المستقلة والمتغير التابع المستخدمة في الدراسة؟

    المتغيرات المستقلة هي نسبة الملكية للأصول ونسبة الودائع إلى إجمالي الأصول، والمتغير التابع هو نسبة العائد على حقوق الملكية.

  3. ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟

    النتائج الرئيسية هي أن نسبة الملكية للأصول لها تأثير سلبي وذو دلالة إحصائية على نسبة العائد على حقوق الملكية، بينما نسبة الودائع إلى إجمالي الأصول كان لها تأثير إيجابي وذو دلالة إحصائية على نسبة العائد على حقوق الملكية.

  4. ما هي التوصيات التي قدمتها الدراسة؟

    أوصت الدراسة بجذب الودائع وتنميتها بسبب تأثيرها الإيجابي على الربحية في المصارف الإسلامية.


References used
Gill, A. , Biger, N. , Mathur, N.( 2011 ) " The Effect of Capital Structure on Profitability: Evidence from the United States " , International Journal of Management ,Vol. 28 Issue 4, P 3
Gupta, K. , Gupta, H. ( 2014 )" IMPACT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE IN INDIAN CONSTRUCTION COMPANIES" International Journal of Economics, Commerce and Management ,United Kingdom Vol. II, Issue 5., P1, http://ijecm.co.uk/ ISSN 2348 0386
AlKayed; L. , Zain; S , Duasa; J. (2014) , " The relationship between capital structure and performance of Islamic Banks " , Journal of Islamic Accounting and Business Research,Vol. 5 Iss: 2, PP.158 - 181, Emerald Group Publishing Limited
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